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Taxand Global Guide to APAs & CAs

Taxand Global Guide to APAs & CAs
14 Nov 2010
As tax authorities worldwide seek to increase tax takes to beat the downturn, multinationals face further scrutiny.

Whether planning a complex transaction or reassessing your transfer pricing position, understanding Advance Pricing Agreement programmes and Competent Authority procedures is essential.

Taxand's Global Guide to APAs and CAs - split by region -provides you with an at-a-glance view of the key legislation in place. Take a look to inform your risk management strategy. You can save time and money, plan against audits and prevent double taxation if you're in the know.

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Taxand's Take

Multinationals are today staring at a decade of scrutiny, with cross-border transactions being seen as the low hanging fruit for tax authorities around the world.  We encourage you to consider using APAs to negotiate agreements with tax authorities in advance of your most complex transactions. Where tax audit enquiries are already inevitable, we urge you to leverage Competent Authorities procedures (CAs) to limit the impact of a re-assessment.

Taxand's global guide is designed to help you get a feel for the legislation in place surrounding APAs and CAs. Use this guide as a reference tool to get you started. Then consider your position and seek advice. Otherwise you risk, not only paying too much tax or worse still, double taxation, but also a time-consuming and potentially expensive audit down the line.

Find out more about our transfer pricing services here.

To discuss your transfer pricing requirements in depth contact your nearest Taxand transfer pricing specialist here.

Taxand's Take Author